The Resource Partial basis indexation : tax arbitrage and related issues
Partial basis indexation : tax arbitrage and related issues
Resource Information
The item Partial basis indexation : tax arbitrage and related issues represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Partial basis indexation : tax arbitrage and related issues represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Comparative analysis positing that partial indexation (of assets but not debt) is a better second-best response to lock-in than the capital gains preference. It is also demonstrated that partial indexation, on balance, does not appear to materially worsen tax arbitrage opportunities
- Language
- eng
- Label
- Partial basis indexation : tax arbitrage and related issues
- Title
- Partial basis indexation : tax arbitrage and related issues
- Language
- eng
- Summary
- Comparative analysis positing that partial indexation (of assets but not debt) is a better second-best response to lock-in than the capital gains preference. It is also demonstrated that partial indexation, on balance, does not appear to materially worsen tax arbitrage opportunities
- Citation source
- In: Tax law review. - New York. - Vol. 55 (2001),
- http://library.link/vocab/creatorName
- Engler, M.L
- Language note
- English
- http://library.link/vocab/subjectName
-
- index-linked adjustment
- tax arbitrage
- Label
- Partial basis indexation : tax arbitrage and related issues
- Label
- Partial basis indexation : tax arbitrage and related issues
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Partial-basis-indexation--tax-arbitrage-and/Zq3CY6m2YTs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Partial-basis-indexation--tax-arbitrage-and/Zq3CY6m2YTs/">Partial basis indexation : tax arbitrage and related issues</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Partial-basis-indexation--tax-arbitrage-and/Zq3CY6m2YTs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Partial-basis-indexation--tax-arbitrage-and/Zq3CY6m2YTs/">Partial basis indexation : tax arbitrage and related issues</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
